GST Registration


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What is GST?

Goods and Services Tax or GST is an indirect tax that was rolled out on July 1, 2017. It is levied on the supply of goods and services across the country. It has brought about a uniformity in the indirect tax structure by replacing all the indirect taxes that existed in the pre-GST regime such as VAT, service tax, Excise duty, etc. Simply put, GST has incorporated the concept of "One nation One Tax."

Some important facts…

GST Registration Online

  • Registration of any business entity under the GST Law implies obtaining a unique number from the concerned tax authorities for the purpose of collecting tax on behalf of the government and to avail Input Tax Credit (ITC) for the taxes on his inward supplies.
  • Without registration, a person can neither collect tax from his customers nor claim any credit of tax paid by him.
  • Entities with an annual turnover of 20 lakhs INR (10 lakhs INR in case of north-eastern states) and above would be required to register under GST.
  • The eligible entities must file GST application within 30 days from the date on which the entity became liable for registration under GST law.

Persons required to register under GST

Annual Turnover Criteria

Entities supplying goods or services with an annual aggregate turnover of more than 20 lakhs INR in most States are required to register for GST mandatorily. In north-eastern states, the aggregate turnover has been reduced to 10 lakhs INR.

Inter-State Supply

GST registration is mandatory in case of supply of goods or services from one state to another (inter-state). For example, if a business in Delhi supplies goods to a business in Haryana, then GST registration is required.

E-Commerce Operator

Every e-commerce operator and the person who supplies via e-commerce operator is supposed to get registered under GST.

Existing Taxpayersn

Entities having service tax or VAT or central excise registration must be registered under GST mandatorily.

Casual Taxable Persons

This category includes the person who occasionally undertakes supply of goods or services having no fixed place of business.

Penalty for not registering under GST

If a person fails to pay tax, he has to pay a penalty of 10% of tax due or subject to a minimum of 10,000 INR. Apart from that, if the person is not registered under GST, then a penalty of 100% of the tax amount due has to be paid.

for MSME in India

Schemes offered

  • Aadhaar card
  • Address proof of the place of business
  • Bank account statement/cancelled cheque
  • Identity and Address proof of Promoters/Director with photographs
  • Digital Signature
  • Proof of business registration or incorporation certificate
  • Letter of Authorization/Board Resolution for Authorized Signature
  • PAN Card of the Business or Applicant